A.attach
B. attack
C. attend
D. attract
第1题
A.the result of the competition for top students
B.the defects in the American educational system
C.the influence of the rankings of top universities
D.the ways to increase the number of top applicants
第2题
A.help teachers to keep their classes in order
B.help teachers to be alert to students" mental health
C.enable teachers to be mentally healthy themselves
D.improve students" social and emotional conditions
第3题
The summarised statements of comprehensive income for the two companies for the year ended 31 March 2011 are:
The following information for the equity of the companies at 1 April 2010 (i.e. before the share exchange took place) is available:
The following information is relevant:
(i) Prodigal’s policy is to revalue the group’s land to market value at the end of each accounting period. Prior to its acquisition Sentinel’s land had been valued at historical cost. During the post acquisition period Sentinel’s land had increased in value over its value at the date of acquisition by $1 million. Sentinel has recognised the revaluation within its own financial statements.
(ii) Immediately after the acquisition of Sentinel on 1 October 2010, Prodigal transferred an item of plant with a carrying amount of $4 million to Sentinel at an agreed value of $5 million. At this date the plant had a remaining life of two and half years. Prodigal had included the profit on this transfer as a reduction in its depreciation costs. All depreciation is charged to cost of sales.
(iii) After the acquisition Sentinel sold goods to Prodigal for $40 million. These goods had cost Sentinel $30 million. $12 million of the goods sold remained in Prodigal’s closing inventory.
(iv) Prodigal’s policy is to value the non-controlling interest of Sentinel at the date of acquisition at its fair value which the directors determined to be $100 million.
(v) The goodwill of Sentinel has not suffered any impairment.
(vi) All items in the above statements of comprehensive income are deemed to accrue evenly over the year unless otherwise indicated.
Required:
(a) (i) Prepare the consolidated statement of comprehensive income of Prodigal for the year ended 31 March 2011;
(ii) Prepare the equity section (including the non-controlling interest) of the consolidated statement of financial position of Prodigal as at 31 March 2011.
Note: you are NOT required to calculate consolidated goodwill or produce the statement of changes in equity.
The following mark allocation is provided as guidance for this requirement:
(i) 14 marks
(ii) 7 marks (21 marks)
(b) IFRS 3 Business combinations permits a non-controlling interest at the date of acquisition to be valued by one of two methods:
(i) at its proportionate share of the subsidiary’s identifiable net assets; or
(ii) at its fair value (usually determined by the directors of the parent company).
Required:
Explain the difference that the accounting treatment of these alternative methods could have on the consolidated financial statements, including where consolidated goodwill may be impaired. (4 marks)
第4题
A、promote
B、attach
C、make
D、investigate
第5题
The language in which scientific and technical facts are expressed is certainly not a different language from that of everyday life, but all the same it presents the foreign students with a number of special problems. The most obvious and the most widely recognized of these problems is the vocabulary. Much more difficult are the semi-scientific or semi-technical words, which have a whole range of meanings and are frequently used idiomatically. One of the aims of this practice book is to present as many of these words as possible, and as often as possible: words such as work and paint and lead and feed and force. Words like these look harmless, but they can cause a lot of trouble to the students.
But more than anything else, I have tried to describe the technical statement: that is, the completed sentence rather than the individual word. Many of the structures illustrated in the book are essential to the expression of technical facts and ideas—at least for the present.
Whom is the book primarily addressed to?
To the foreigners engaged in ______ who want to read books on their subject in English.
第6题
A.responsible teams of academics
B.respectable scientific media
C.honest media articles
D.ambitious journalists
第7题
第8题
A、infer
B、confer
C、refer
D、defer
第9题
请阅读下面这个段落,并选择你认为正确的linker用法: It has long been documented that individuals in an organization may voluntarily carry out tasks that are not part of their regular job duties. 1 ,individuals may go above and beyond the call of duty to help coworkers, prevent problems or volunteer to stay late when not expected to do so. This behaviour is intended to help others in the organization or the organization itself and is often referred to as organizational citizenship behaviour (OCB). 2 it is recognized that OCB is important for an organization to effectively function, there is debate among researchers as to how OCB can be encouraged and rewarded. 5. This debate is further complicated when considering the role of OCB in multinational corporations pursuing global diversity. 6. Most OCB research has focused on Western cultures; 3 , it is not clear whether these research findings can be extended to other cultures, 4 suggesting a need to investigate OCB as it exists in other cultures, particularly those described as “collectivist.”
A、1-For example; 2-While; 3-therefore; 4- however
B、1-For example; 2-While; 3-however; 4- therefore
C、1-Therefore; 2-While; 3-for example; 4- however
D、1-For example; 2-However; 3-therefore; 4- while
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